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为了更好地贯彻权责发生制度和配比原则,就需要针对就的施工企业会计制度中存在的问题,提出相应的改进建议,使《建造合同》在实际核算中的应用更具合理性和科学性,本文就如何正确运用《建造合同》准则,从而提高核算水平谈几点看法。
In order to better implement the principle of accrual system and proportioning, we need to put forward corresponding suggestions for the problems existing in the accounting system of construction enterprises so as to make the application of “construction contract” more practical and scientific This article on how to correctly use the “construction contract” guidelines, thereby raising the level of accounting to talk about several points.